Whenever property has been assessed in an entire tract, parcel or acreage and subsequently divided into smaller lots or parcels, any person desiring to have the total assessment divided among the smaller lots or parcels may apply to the City for a division of the assessment and a determination of the amount due on each portion. All costs of any division shall be paid by the person applying for the division. Division of assessment shall be solely at the discretion of the City, and on terms and conditions required by the City. Divisions shall be allowed only for properties on which payment is current. No division of an assessment shall become effective until all affected owners have executed an agreement acknowledging the validity of the assessments as divided and waiving any and all errors and irregularities in the proceedings. [Ord. NS-2182, 2012]